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All Journal EL-MUHASABA JSEH (Jurnal Sosial Ekonomi dan Humaniora) GANEC SWARA PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Jurnal Informatika Ekonomi Bisnis Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Informatika Ekonomi Bisnis Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi
YUSLI MARIADI
Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya Jl. Mayjen Haryono 165 Malang No. Telepon: 0819 977 75802, email: yusli.mariadi@gmail.com
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN MARIADI, YUSLI; SUTRISNO, SUTRISNO; ROSIDI, ROSIDI
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.261 KB) | DOI: 10.18860/em.v3i2.2341

Abstract

The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for the capitalization of RD costs. Based on a sample of manufacturing companies of Indonesia Stock Exchange from 2009 to 2011, this study examines whether companies’ decisions to capitalize RD costs are affected by earnings-management motivations such as earnings smoothing and to avoid violating debt-covenant. In addition, this study aims to show that the capitalization of RD costs affects the level of firms’ earnings-management. Using a Tobit regression model to test the first and second hypotheses and linear regression model to test third hypotheses, the results show that the companies do capitalize the RD costs for earnings-smoothing and reducing the risk of violating debt-covenants purposes. In addition, the results show that the capitalization of RD cost affects the level of firms’ earnings-management and it is a part of earnings management.
DAMPAK NILAI FINAL TERHADAP KINERJA DOSEN DALAM PERSPEKTIF MAHASISWA AKUNTANSI Mariadi, Yusli; Isnawati, Isnawati; Isnaini, Zuhrotul
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1048.316 KB) | DOI: 10.29303/jaa.v3i2.54

Abstract

The lecturer performance appraisal in lectures was conducted by distributing questionnaires to find out the opinions of students during the lectures conducted. Assessment is carried out on 10 (ten) elements with the rating scale used 1 – 5. The assessment of students on lecturer performance show different results for the same lecturer in each semester. This fact raises questions in the mind of the author with the differences in the results of this assessment. Is there anything (factor) that affects the difference in the results of this assessment, such as giving Final Values ​​by lecturers to students. So that students who judge lecturers who give them good grades will give a good assessment to the lecturers in question, and vice versa will give a bad value for lecturers who describe the final value that is less satisfying for the students concerned. But the results of the study show that the final score did not have a significant impact on the assessment of student performance towards the lecturer. This is possible because the assessment data provided by students does not show the actual assessment, both the data before and after the final score.
Analisis Komprehensif Kesehatan Keuangan Sektor Pariwisatan dan Transportasi dengan Menggunakan Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.309

Abstract

This study aims to analyze and compare the financial condition of tourism and transportation sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Altman, Springate, Zmijewski, and Grover models. The type of research used is comparative descriptive research. This comparative study aims to compare the financial health of the tourism and aviation sectors before and during COVID-19. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Data analysis using the Z Score method Altman, Springate, Zmijewski and Grover to determine the financial condition then perform individual and comparative analysis. The results of the study stated that using the four Z-score methods Altman, Springate, Zmijewski, and Grover, the financial condition of the transportation and tourism sectors had decreased financial health since the onset of COVID-19. Where the tourism and transportation sectors before the Covid-19 outbreak were on average safe but after the Covid-19 the level of distress experienced an increase and their safe position decreased. This is because during the Covid-19 period there was a government policy to limit travel and crowds in the community. Where the government implements PSBB policies, transitional PSBB, emergency PPKM to four-level PPKM so that people do not dare to travel and this has a huge impact on the transportation and tourism sectors
The Effect of Covid-19 on Stock Return in the Indonesian Stock Exchange Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 2 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i2.608

Abstract

Many industries have been affected by Covid-19 where since March 2020 the Composite Stock Price Index (IHSG) for the Indonesia Stock Exchange has decreased because many investors sold their shares, especially during the PPKM policy period. The purpose of this study was to find out the cases of COVID-19 against the stock prices of the Indonesian government's policy phase in dealing with COVID-19 during PPKM 2021. The sample of this study was all companies using the panel data regression fixed effect model, this study confirmed that the daily increase in the number of cases Confirmed COVID-19 has a significant negative effect on daily stock returns. Even though this PPKM is the longest policy period among all policies, it does not affect the effectiveness of stock returns. Therefore, in order to help the stock market overcome the COVID-19 crisis pandemic and recover sustainably, the government must be more aggressive, such as extending the policy period and more strict in terms of policy implementation so as to suppress the virus outbreak to increase investor confidence
LITERASI KEUANGAN TERKAIT FINANCIAL TECHNOLOGY PADA KARYAWAN PT.MEKA ASIA Anggara, Jaka; Mariadi, Yusli; Kartikasari, Nungki
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.886

Abstract

Literasi terkait financial technology masih dibutuhkan di kalangan masyarakat khususnya para pekerja. Salah satu produk keuangan yang banyak diminati adalah investasi dan pinjaman online. Perlu dipahami bahwa ketika penggunaan produk-produk tersebut tidak dilakukan secara hati-hati. Hal tersebut dapat menyebabkan adanya tindak penipuan. Provinsi Nusa Tenggara Barat merupakan salah satu provinsi yang memiliki tingkat literasi yang di atas rata-rata namun permasalahan investasi illegal tetap terjadi. Pengabdian ini bertujuan untuk memperkuat literasi financial technology karyawan pada perusahaan, terutama pada pekerja yang memiliki potensi untuk melakukan investasi. Melalui kegiatan ini para pekerja diharapkan lebih paham tentang financial technology dan dapat terhindar dari penipuan maupun investasi ilegal.
Construction Service Company Value Chain Model at PT Bangunan Unik Lombok Abdurrahman, Rio; Animah, Animah; Mariadi, Yusli
ARRUS Journal of Social Sciences and Humanities Vol. 3 No. 3 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum1824

Abstract

This study aims to identify, explain, and identify the appropriate value chain model for construction service companies. This research is conducted in PT. Bangunan Unik Lombok (BUL) that located in Sengkol Village, Grupuk Hamlet, Pujut District, Central Lombok Regency, West Nusa Tenggara Province. The type of research used is case study research, with descriptive data analysis methods and a quantitative approach. Based on the analysis that has been done at PT. BUL, as a whole PT. BUL had a fairly good value chain activity at the start of its operation. PT. BUL still needs to improve the performance of value chain activities to strengthen competition in the market and become a superior contractor, such as promoting and collaborating with government and private institutions, owning basic construction tools, project management and improving internal and external business. This research suggests that companies should make more use of and maintain every factor or activity that influences the success of a construction company. Maintain good relations with existing clients and try to build relationships and collaboration with prospective clients and government or private institutions. Implement and adhere to existing activity procedures. Paying attention to efficiency and effectiveness in producing construction products.
Analisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2022 Huza, Thufael Amrad; Indriani, Eni; Mariadi, Yusli
Journal of Management Accounting, Tax and Production Vol 2, No 1 (2024): Maret 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i1.1876

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari perencanaan pajak dan beban pajak tangguhan terhadap manajemen lapa pada perusahaan manufaktur yang terdaftar di BEI Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang telah dipublikasikan di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan sampel sebanyak 60 perusahaan yang terpilih melalui teknik probabilily sampling dengan prosedur sampling area (cluster). Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji t, uji f, dan koefisien determinasi. Hasil penelitian ini menunjukkan bahwa perencanaan pajak berpengaruh positif terhadap manajemen laba dan beban pajak tangguhan juga berpengaruh positif terhadap manajemen laba. Implikasi dari penelitian ini memberikan kontribusi pada pemahaman peran strategis perencanaan pajak dan beban pajak tangguhan dalam membentuk praktik manajemen laba di perusahaan manufaktur. Penelitian ini memberikan tambahan wawasan bagi praktisi keuangan, pembuat kebijakan, dan peneliti dalam meningkatkan efektivitas strategi manajemen keuangan.
Analisis Pengendalian Internal Piutang BPJS Kesehatan Untuk Meningkatkan Efektivitas Pengelolaan Piutang di RSUD Kota Mataram Rahimana, Putri Yunita; Fitriyah, Nur; Mariadi, Yusli
Journal of Management Accounting, Tax and Production Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v1i2.1436

Abstract

This study aims to determine how internal control at the RSUD Kota Mataram, especially on BPJS Kesehatan receivables.  The research method used is descriptive qualitative with primary data sources to obtain information related to the application of internal control based on the five components of COSO internal control, in addition to knowing the turnover of receivables and the average days of collection of BPJS Kesehatan receivables, then the data collection technique is carried out by means of interviews, observation, and documentation, then data analysis is carried out in the form of reduction, data display, and conclusion drawing. The results of this study indicate that the internal control of BPJS Kesehatan receivables at the RSUD Kota Mataram is effective, indicated by the existence of a control environment, risk assessment, control activities, information and communication, and supervision that already exists or is carried out on BPJS Kesehatan receivables. Meanwhile, based on RTO and ACP, it shows that BPJS Kesehatan receivables in 2020 are more efficient than in 2021 and 2022, this is because the number of BPJS Kesehatan receivables for each year has increased so that the capital embedded is getting bigger so that the longer it takes to become cash.
CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Indriani, Eni; Karim, Nina Karina; Hudaya, Robith; Widyastuti, Widyastuti; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.23

Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
ANALISIS HUBUNGAN KONTROL KEAMANAN, REPUTASI E-VENDOR, KEAKRABAN, DAN PERCEIVED REPUTATION DENGAN KEPERCAYAAN DALAM PENGGUNAAN E-COMMERCE Nurabiah, Nurabiah; Pusparini, Herlina; Nurfitriyah, Nurfitriyah; Isnaini, Zuhrotul; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.24

Abstract

The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to e-commerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in e-commerce transactions.
Co-Authors Abdurrahman, Rio Adjie, Hendra Cahyo Anggara, Jaka Animah Animah Aprilia, Ikka Aprilian, Imam Yuardi Astuti, Zahratul Gina Ayu, Nurmaya Ade Kresna Baiq Reinelda Tri Yunarni Bambang Bambang Bambang Eni Indriani Fidduha, Arsyadila Sophia FITRIYAH, NUR Huswatun Hasanah Huza, Thufael Amrad I Wayan Januartha Isnaini, Zuhrotul Isnaini, Zuhrotul Isnawati Isnawati Isti Fadah Karim, Nina Karina Kartikasari, Nungki Maya, Devintha Elistya Nurabiah, Nurabiah Nurfitriyah, Nurfitriyah OKTAVINI, RAHAYU WANDA Pratiwi, Richa Pusparini, Herlina Putri, Helmiati Rahimana, Putri Yunita Robith Hudaya Rosidi Rosidi Santoso, Aprilia Setiawati, Rani Sutrisno, Sutrisno Widyastuti Widyastuti Wulan, Putri Cahya